In accordance with the provisions of the Personal  Income Tax Act (PITA) Cap P8 2011 (as amended), the Lagos State Internal Revenue Service (LIRS) is notifying all individual taxpayers, including self-employed persons and employees under the PAYE Scheme to file their Annual Tax Returns on or before 31st March 2022.

The obligation to file annual tax returns is stipulated in Section 41 of the Personal Income Tax Act (PITA). This provision makes it mandatory for all taxable person(s) to file a return of aggregate income from all sources for the preceding year with the State tax authority in which they are deemed resident within 90 days from the commencement of every new year of assessment.

The Executive Chairman of Lagos State Internal Revenue Service, Mr. Ayodele Subair urges all individual taxpayers, including self-employed persons and employees under the PAYE Scheme in Lagos State to file their annual tax returns on or before March 31, 2022, to avoid payment of penalties as well as other statutory sanctions.

He also emphasized that filing of tax returns in Lagos State can only be done on the LIRS e-Tax portal through the following link: https://etax.lirs.net.

It is therefore mandatory for all taxable persons in the State to register on the e-Tax portal. The e-Tax portal is built purposely for the convenience of taxpayers. It is easy, convenient, and safe.

As part of the Agency’s quest to ease compliance obligations for taxpayers, tax officers have been designated at various tax stations to assist individuals to carry out online registration and filing of tax returns on the e-Tax portal.